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Thuật ngữ IFRS: Temporary differences
Chênh lệch tạm thời
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 491
Cập nhật: 29/11/2024
Temporary differences là gì?
Temporary differences (Chênh lệch tạm thời) được định nghĩa là Khoản chênh lệch giữa giá trị ghi sổ của tài sản hoặc nợ phải trả trong Báo cáo tình hình tài chính và cơ sở tính thuế của tài sản hoặc nợ phải trả đó. Chênh lệch tạm thời có thể là:
(a) Chênh lệch tạm thời chịu thuế; hoặc
(b) Chênh lệch tạm thời được khấu trừ
XEM THÊM CÁC THUẬT NGỮ KHÁC: